Customs Notices


Note that Customs does not physically hold goods unless they have been specifically detained for some reason.

All imported items must be cleared through or by Customs.

Most goods being entered into the Cook Islands do not attract Duty, however all goods attract Value Added Tax (VAT).

Personal goods or gifts under NZ$100.00 are allowed to be entered duty or VAT free and are automatically exempt a clearance process, however Customs may request confirmation or proof of value first.

All goods over NZ$100.00 are required to be entered into the Customs Border Management System (BMS) and this paperwork must be created by a Customs Broker

Personal Postal goods over $100.00 are not required to be entered into the BMS system and any required Duty or import VAT may be paid directly to Customs to get release of the goods.

Commercial goods being entered by post, airfreight or seafreight must be cleared through Customs by a Customs Broker.



Kia Orana, please be advised Cook Islands Customs Service (CICS), within Revenue Management Division, is now located in the new “CUSTOMS HOUSE” next to Bounty Book Shop, AVARUA.

Office hours from 8am to 4pm, Monday to Friday.

Closed on Saturday, Sunday including Public Holidays

Please note CICS is divided into four teams:

1) Trade and Revenue – Client Services, Licensing, Refunds and Drawbacks, Entry Management, Trade Assurance – Audit

2) Maritime and Cargo – Shipping Services, Inspections and Mail Centre

3) Compliance – Investigation, Intelligence, Enforcement

4) Airport – Border Protection and Travel Facilitation

These teams are located in the CUSTOMS HOUSE, except the Airport Team, they’re located at the RAROTONGA INTERNATIONAL AIRPORT.

All Customs enquiries and payment of Import VAT, Duty and other customs fees will be received in the CUSTOMS HOUSE from the 4th of March 2020.


If you have further inquiries, do not hesitate to contact us on  29510 or via email address 

We apologise for any inconvenience caused and look forward to your continued support as we go through these changes.

Meitaki Maata